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Andorra: Offshore Legal and Tax Regimes

Fees Payable by Financial Institutions

The annual fee (tax) payable to the Government by a Societat Limitadad is EUR463; and by a Societat Anonima is EUR1,000. This has now been replaced by an annual tax of 10% for non-resident companies and 5% for resident companies (10% from 2013).



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